Business tax deadlines, FY26.

FBT return — annual

Due 25 June 2026 · plan ahead by mid-June

OBLIGATION

SELF-LODGE

WITH AGENT

DETAIL

IF YOU MISS IT

Quarterly BAS — Q1 FY26

Covers 1 July to 30 September 2025. GST, PAYG withheld, PAYG instalments.

Failure to Lodge penalty $313+ per 28-day period. GIC on unpaid GST. Lodgement programme suspension for repeated late lodgement.

Quarterly BAS — Q2 FY26

Covers 1 October to 31 December 2025. The Q2 public date already absorbs the Christmas/January gap, so the agent lodgement programme typically does not extend Q2 further. Confirm with us — programme dates are reviewed by the ATO each year.

Same FTL penalty schedule and GIC on unpaid amounts.

Quarterly BAS — Q3 FY26

Covers 1 January to 31 March 2026.

Same FTL penalty schedule and GIC on unpaid amounts.

Quarterly BAS — Q4 FY26

Covers 1 April to 30 June 2026 — the last BAS for FY26.

Same FTL penalty schedule and GIC on unpaid amounts.

Super Guarantee — Q1

12% of OTE (FY26 rate) for staff paid in the quarter. Must clear the fund's account by the date — payment date is when the fund receives, not when you initiate.

Super Guarantee Charge (SGC) replaces the deduction. SGC is non-deductible and includes the unpaid amount, nominal interest, and an admin fee — far worse than late payment of any other tax.

Super Guarantee — Q2

Same rules as Q1, for the October–December quarter.

SGC applies — non-deductible.

Super Guarantee — Q3

Same rules — January–March quarter.

SGC applies — non-deductible.

Super Guarantee — Q4

Same rules — April–June quarter. End-of-year super reconciliation happens here.

SGC applies — non-deductible.

STP finalisation

Single Touch Payroll year-end finalisation declaration for all employees paid during FY26. Once finalised, employees see 'Tax ready' in myGov.

Employees can't lodge their returns cleanly until STP is finalised. Penalties for late finalisation are administrative but the ATO will follow up directly.

Taxable Payments Annual Report (TPAR)

Required for businesses paying contractors in building & construction, cleaning, courier, IT, road freight, security, and investigation services.

FTL penalties plus increased ATO scrutiny on contractor classifications.

FBT return — annual

Fringe Benefits Tax return for the FBT year ending 31 March 2026 (note: FBT year is different from financial year). Required if you provided cars, entertainment, gym memberships, or other fringe benefits to staff.

FTL penalty plus GIC on unpaid FBT.

Company tax return — FY26

Company lodgement dates are tier-dependent. Established profitable companies may need to lodge by 15 January 2027; newer or smaller companies typically have until 28 February or later. Your agent programme tier sets the date — do not assume a single deadline applies to your company without checking.

FTL penalty starts at $313 (small entity) and scales up sharply for medium and large entities. GIC accrues on unpaid tax.

Payday Super — first pay run after 1 July 2026

Treasury Laws Amendment (Payday Superannuation) Act 2024 commences 1 July 2026. Quarterly SG is replaced with an obligation to pay SG on every pay run, with the funds expected to clear into the employee's super account within 7 calendar days of payday. Affects every employer paying ordinary time earnings — payroll workflows need to update before the first FY27 pay run.

Super Guarantee Charge (SGC) replaces the deduction. SGC is non-deductible and includes the unpaid amount, nominal interest, and an admin fee.

Quarterly BAS — Q1 FY27

First BAS of FY27, covering 1 July to 30 September 2026. GST, PAYG withheld, PAYG instalments.

FTL penalty $313+ per 28-day period plus GIC on unpaid GST or PAYG.

Quarterly BAS — Q2 FY27

Covers 1 October to 31 December 2026. The standard 28 February falls on a Sunday in 2027, so the deadline shifts to Monday 1 March for everyone. Christmas concession means there is no separate agent extension.

Same FTL penalty schedule and GIC on unpaid amounts.

Quarterly BAS — Q3 FY27

Covers 1 January to 31 March 2027.

Same FTL penalty schedule and GIC on unpaid amounts.

FBT return — FY27

FBT return for the FBT year ending 31 March 2027 (note: FBT year is 1 April to 31 March, different from the financial year). Required if you provided cars, entertainment, gym memberships or other fringe benefits to staff.

FTL penalty plus GIC on unpaid FBT.

STP finalisation — FY27

Single Touch Payroll year-end finalisation declaration for all employees paid during FY27. Once finalised, employees see 'Tax ready' in their myGov.

Employees can't lodge their returns cleanly until STP is finalised. Penalties for late finalisation are administrative but the ATO will follow up directly.

Taxable Payments Annual Report (TPAR) — FY27

Required for businesses paying contractors in building & construction, cleaning, courier, IT, road freight, security and investigation services.

FTL penalties plus increased ATO scrutiny on contractor classifications.